Taylor & Francis Journals
Accounting and Business Research
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August 2016, Volume 46, Issue 5
- 451-452 Introduction
by Robert Hodgkinson - 453-462 Strategies for M&As: when is acquisition the right mode to grow?
by Laurence Capron - 463-466 ‘Strategies for M&As: when is acquisition the right mode to grow?’ A practitioner’s view
by Steve Webster - 467-499 How far does financial reporting allow us to judge whether M&A activity is successful?
by Christina Dargenidou & Alan Gregory & Shan Hua - 501-524 Historical perspectives on accounting for M&A
by Amir Amel-Zadeh & Geoff Meeks & J. Gay. Meeks - 525-527 ‘Historical perspectives on accounting for M&A’: a practitioner view
by Liesel Knorr - 528-541 Reflections on M&A accounting from AOL’s acquisition of Time Warner
by Paul M. Healy - 542-544 ‘Reflections on M&A accounting from AOL’s acquisition of Time Warner’: a practitioner view
by Gunnar Miller - 545-571 IFRS -- 10 years later
by Ray Ball - 572-576 ‘IFRS -- ten years later’: a standard-setter’s view
by Mary B. Tokar
June 2016, Volume 46, Issue 4
- 327-364 The role of corporate governance in shaping accruals manipulation prior to acquisitions
by Nico Lehmann - 365-389 Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?
by Muhammad Kaleem Zahir-ul-Hassan & Reinald A. Minnaar & Ed Vosselman - 390-421 Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government
by Noel Hyndman & Mariannunziata Liguori - 422-449 Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies
by Domenico Campa & Ray Donnelly
April 2016, Volume 46, Issue 3
- 221-242 Loss persistence and returns in the UK
by Wei Jiang & Nuno Soares & Andrew W. Stark - 243-277 The construction of persuasiveness of self-assessment-based post-completion auditing reports
by Jari Huikku & Kari Lukka - 278-302 The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry
by Paul Klumpes & Iliya Komarev & Konstantinos Eleftheriou - 303-325 Strategy implementation as fantasising -- becoming the leading bank
by Pasi Sajasalo & Tommi Auvinen & Tuomo Takala & Marko Järvenpää & Teppo Sintonen
February 2016, Volume 46, Issue 2
- 121-144 Problem directors on the audit committee and financial reporting quality
by Ahsan Habib & Md. Borhan Uddin Bhuiyan - 145-166 Determinants and implications of long audit reporting lags: evidence from China
by K. Hung Chan & Vivian Wei Luo & Phyllis L.L. Mo - 167-195 Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure
by Charl de Villiers & Ana Marques - 196-220 Corporate reporting on the Internet and the expectations gap: new face of an old problem
by Richard T. Fisher & Samuel T. Naylor
January 2016, Volume 46, Issue 1
- 1-2 Editorial
by Mark Clatworthy & Juan Manuel García Lara & Edward Lee - 3-30 When do stock analysts find bond rating changes informative?
by Boochun Jung & Konduru Sivaramakrishnan & Naomi Soderstrom - 31-50 Investor relations, information asymmetry and market value
by Vineet Agarwal & Richard J. Taffler & Xijuan Bellotti & Elly A. Nash - 51-82 Auditor-provided tax services and stock price crash risk
by Ahsan Habib & Mostafa Monzur Hasan - 83-115 The emergence of >IR>
by N. Rowbottom & J. Locke - 116-117 The Cadbury Committee, a history
by Chris Mallin - 118-119 Financial Reporting and Business Communication, Twentieth Annual Conference University of Bristol, Thursday 30 June & Friday 1 July 2016: First Call for Papers
by Mike Jones & Richard Slack
December 2015, Volume 45, Issue 6-7
- 655-660 Accounting narratives: storytelling, philosophising and quantification
by Vivien Beattie & Jane Davison - 661-690 Framing the Magdalen: sentimental narratives and impression management in charity annual reporting
by Lisa Evans & Jacqueline Pierpoint - 691-714 Heroes and victims: fund manager sensemaking, self-legitimation and storytelling
by Arman Eshraghi & Richard Taffler - 715-737 Between Maxwell and Micawber: plotting the failure of the Equitable Life
by David Collins & Ian Dewing & Peter Russell - 738-764 An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective
by Helen Oakes & Steve Oakes - 738-764 The forms of repetition in social and environmental reports: insights from Hume's notion of 'impressions'
by Caterina Pesci & Ericka Costa & Teerooven Soobaroyen - 801-840 Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure
by Stuart Cooper & Richard Slack - 841-868 Management's performance justification and failure to meet earnings thresholds
by Shuyu Zhang & Walter Aerts - 869-904 The impact of analyst sentiment on UK stock recommendations and target prices
by Osman Yukselturk & Jon Tucker
August 2015, Volume 45, Issue 5
- 543-544 Conceptual framework for financial reporting: an introduction to the special issue by the guest editors
by Mary E. Barth & Christopher Nobes & Ann Tarca - 545-546 Conceptual framework for financial reporting: an introduction to the special issue
by Alan Teixeira - 547-571 Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?
by Arjan Brouwer & Martin Hoogendoorn & Ewout Naarding - 572-601 The qualitative characteristics of financial information, and managers' accounting decisions: evidence from IFRS policy changes
by Christopher W. Nobes & Christian Stadler - 602-619 Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness
by Anne Bean & Helen Irvine - 620-650 The implications of research on accounting conservatism for accounting standard setting
by Araceli Mora & Martin Walker - 651-653 Accounting for biodiversity
by Carol A. Tilt
June 2015, Volume 45, Issue 4
- 411-412 Introduction
by Robert Hodgkinson - 413-441 Accounting for capital: the evolution of an idea
by Christopher Nobes - 442-446 Discussion of 'Accounting for capital: the evolution of an idea' by Christopher Nobes (2015)
by Geoffrey Whittington - 447-464 Disregarded capitals: what national accounting ignores
by Partha Dasgupta - 465-467 Discussion of 'Disregarded capitals: what national accounting ignores' by Partha Dasgupta (2015)
by Joe Grice - 468-483 Regulatory capital: Why is it different?
by Dirk Schoenmaker - 485-509 The role of accounting in the twenty-first century firm
by Jerold L. Zimmerman - 510-513 Discussion of 'The role of accounting in the 21st century firm' by Jerold L. Zimmerman (2015)
by Gervais Williams - 514-538 Conservatism, prudence and the IASB's conceptual framework
by Richard Barker - 539-542 Discussion of 'Conservatism, prudence and the IASB's conceptual framework' by Richard Barker (2015)
by Eric Tracey
April 2015, Volume 45, Issue 3
- 279-306 The use of intellectual capital information by sell-side analysts in company valuation
by Subhash Abhayawansa & Mark Aleksanyan & John Bahtsevanoglou - 307-322 Analysts' earnings forecasts: coexistence and dynamics of overconfidence and strategic incentives
by Katrien Bosquet & Peter de Goeij & Kristien Smedts - 323-355 Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets
by Danture Wickramasinghe - 356-386 How control systems influence product innovation processes: examining the role of entrepreneurial orientation
by Josep Bisbe & Ricardo Malagueño - 387-410 Conservatism in residual income models: theory and supporting evidence
by David Ashton & Pengguo Wang
February 2015, Volume 45, Issue 2
- 121-165 Visualising accounting: an interdisciplinary review and synthesis
by Jane Davison - 166-195 The persistence of international accounting differences as measured on transition to IFRS
by Niclas Hellman & Sidney J. Gray & Richard D. Morris & Axel Haller - 196-228 Institutionalising XBRL for financial reporting: resorting to regulation
by Indrit Troshani & Lee D. Parker & Andy Lymer - 229-255 Are interim management statements redundant?
by Thomas Schleicher & Martin Walker - 256-277 The method of bookkeeping, deduced from clear principles
by John Richard Edwards
January 2015, Volume 45, Issue 1
- 1-26 The demand for auditor services in wholly family-owned private firms: the moderating role of generation
by Maarten Corten & Tensie Steijvers & Nadine Lybaert - 27-54 Strategic management accounting in close inter-organisational relationships
by Martin Carlsson-Wall & Kalle Kraus & Johnny Lind - 55-92 Real and accrual earnings management and IPO failure risk
by Mohammad Alhadab & Iain Clacher & Kevin Keasey - 93-120 Countries' adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - early empirical evidence
by Devrimi Kaya & Maximilian Koch
December 2014, Volume 44, Issue 6
- 603-629 Modernity, space-based patriarchy and global capitalism: implications for Syrian women accountants
by Rania Kamla - 630-655 Epistemic commitment and cognitive disunity toward fair-value accounting
by Sylvain Durocher & Yves Gendron - 656-675 Determinants of biased subjective performance evaluations: evidence from a Taiwanese public sector organization
by Yu-Lin Chen
October 2014, Volume 44, Issue 5
- 497-522 Does consistency in management control systems design choices influence firm performance? An empirical analysis
by Maleen Z. Gong & Aldónio Ferreira - 523-544 Using corporate social responsibility performance to evaluate financial disclosure credibility
by Lei Wang & Brad Tuttle - 545-571 Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type
by Michael J. Peel - 572-601 The audit expectation gap: existence, causes, and the impact of changes
by Klaus Ruhnke & Martin Schmidt
August 2014, Volume 44, Issue 4
- 347-348 Introduction
by Robert Hodgkinson - 349-379 The role of revenue recognition in performance reporting
by Alfred Wagenhofer - 380-382 Discussion of 'The role of revenue recognition in performance reporting' by Alfred Wagenhofer (2014)
by Bob Laux - 383-406 Performance measurement: an investor's perspective
by Charles M.C. Lee - 407-409 Discussion of 'Performance measurement: an investor's perspective' by Charles Lee (2014)
by Nick Anderson - 410-438 Earnings presentation effects on manager reporting choices and investor decisions
by Robert Libby & Scott A. Emett - 439-443 Discussion of 'Earnings presentation effects on manager reporting choices and investor decisions' by Robert Libby and Scott Emett (2014)
by Kathryn Cearns - 444-465 The drivers, consequences and policy implications of non-GAAP earnings reporting
by Steven Young - 466-468 Discussion of 'The drivers, consequences and policy implications of non-GAAP earnings reporting' by Steven Young (2014)
by Gunnar Miller - 469-490 Digitisation, 'Big Data' and the transformation of accounting information
by Alnoor Bhimani & Leslie Willcocks - 491-495 Discussion of 'Digitisation, 'Big Data' and the transformation of accounting information' by Alnoor Bhimani and Leslie Willcocks (2014)
by Rick Payne
June 2014, Volume 44, Issue 3
- 227-259 The perceived credibility of forward-looking performance disclosures
by Vasiliki Athanasakou & Khaled Hussainey - 260-279 Transfer pricing as a tax compliance risk
by Sven P. Jost & Michael Pfaffermayr & Hannes Winner - 280-314 Information dissemination on intellectual capital in mergers and acquisitions: purchase price allocations, press releases and business press
by Christian Ott & Ulrike Schmidt & Thomas Guenther - 315-343 Boundary spanning and gatekeeping roles of UK audit committees
by Vivien Beattie & Stella Fearnley & Tony Hines - 344-346 The Routledge companion to accounting communication
by Richard Slack
April 2014, Volume 44, Issue 2
- 83-103 The societal relevance of management accounting: An introduction to the special issue
by Sven Modell - 104-143 In our ivory towers? The research-practice gap in management accounting
by Basil Tucker & Lee Parker - 144-180 The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises
by Pimsiri Chiwamit & Sven Modell & Chun Lei Yang - 181-203 The 'performativity thesis' and its critics: Towards a relational ontology of management accounting
by Ed Vosselman - 204-220 Relevant interventionist research: balancing three intellectual virtues
by Kari Lukka & Petri Suomala
February 2014, Volume 44, Issue 1
- 1-40 Competition among exchanges through simplified disclosure requirements: evidence from the American and Global Depositary Receipts
by Oksana Kim & Matt Pinnuck - 41-62 The (mis)fit between the profile of internal auditors and internal audit activities
by Gerrit Sarens & Rita Lamboglia - 63-82 Mandatory IFRS adoption and the cost of debt in Italy and UK
by Nicola Moscariello & Len Skerratt & Michele Pizzo
December 2013, Volume 43, Issue 6
- 579-604 Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism
by Richard Barker & Anne McGeachin - 605-635 Prioritising disclosures in the annual report
by Thomas Riise Johansen & Thomas Plenborg - 636-659 The pricing of initial audit engagements by big 4 and leading mid-tier auditors
by Michael J. Peel - 660-682 Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models
by Yun Shen & Andrew W. Stark - 683-685 The failure and the future of accounting: Strategy, stakeholders, and business value
by Stergios Leventis
October 2013, Volume 43, Issue 5
- 483-505 Challenging the reliability of comparables under profit-based transfer pricing methods
by Alessandro Mura & Clive Emmanuel & Francesco Vallascas - 506-529 The control dynamics of outsourcing involving an early-stage firm
by Jim Rooney & Suresh Cuganesan - 530-557 The role of disaggregation of earnings in stock valuation and earnings forecasting
by Pengguo Wang - 558-578 Volatility of accounting earnings
by Steve Yu Shuo Su
August 2013, Volume 43, Issue 4
- 259-259 Editorial
by Vivien Beattie & Pauline Weetman - 260-261 Introduction
by Robert Hodgkinson - 262-327 The objectives of financial reporting: a historical survey and analysis
by Stephen A. Zeff - 329-358 Financial reporting and firm valuation: relevance lost or relevance regained?
by Luzi Hail - 359-361 Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013)
by Peter Elwin - 362-383 The role of financial reporting in debt contracting and in stewardship
by Lakshmanan Shivakumar - 384-385 Discussion of ‘The role of financial reporting in debt contracting and in stewardship’ by Lakshmanan Shivakumar (2013)
by Trevor Pitman - 386-417 What do we know about the role of financial reporting in debt contracting and debt covenants?
by Peter Taylor - 418-441 Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making
by David J. Cooper & Wayne Morgan - 442-444 Discussion of ‘Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making’ by David Cooper and Wayne Morgan (2013)
by David Nussbaum - 445-481 How far can we trust earnings numbers? What research tells us about earnings management
by Martin Walker
June 2013, Volume 43, Issue 3
- 163-204 Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants
by Martin Glaum & Peter Schmidt & Donna L. Street & Silvia Vogel - 205-224 Client employment of previous auditors: shareholders’ views on auditor independence
by Eleanor Dart & Roy Chandler - 225-258 Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39?
by John O'Hanlon
April 2013, Volume 43, Issue 2
- 83-111 The continued survival of international differences under IFRS
by Christopher Nobes - 112-137 The impact of perceived ethical intensity on audit-quality-threatening behaviours
by Breda Sweeney & Bernard Pierce & Donald F. Arnold - 138-158 Audit report lags in the Belgian non-profit sector: an empirical analysis
by Anne-Mie Reheul & Tom Van Caneghem & Sandra Verbruggen
February 2013, Volume 43, Issue 1
- 1-2 Editorial
by Vivien Beattie - 3-30 Determinants of expected rate of return on pension assets: evidence from the UK
by Yong Li & Paul Klumpes - 31-55 Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises
by Stefan Sundgren & Tobias Svanström - 56-81 Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment
by Vivien Beattie & Stella Fearnley & Tony Hines
December 2012, Volume 42, Issue 5
- 471-494 Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context
by Vivien Beattie & Sarah Jane Smith - 495-518 Conceptual framework issues: perspectives of Australian public sector stakeholders
by Ralph Kober & Janet Lee & Juliana Ng - 519-545 Factors affecting biasing of capital budgeting cash flow forecasts: evidence from the hotel industry
by Michael J. Turner & Chris Guilding - 547-573 When is good news really good news?
by Thomas Schleicher
September 2012, Volume 42, Issue 4
- 377-396 The impact of subjectivity in performance evaluation practices on public sector managers’ motivation
by Marcel Van Rinsum & Frank H.M. Verbeeten - 397-418 The impact of voluntary audit on credit ratings: evidence from UK private firms
by Elisabeth Dedman & Asad Kausar - 419-439 Auditor quality effects on the relationship between accruals, cash flows and equity returns: a variance decomposition analysis
by Mark A. Clatworthy & Christopher K.M. Pong & Woon K. Wong - 441-468 Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK
by Jill Collis
August 2012, Volume 42, Issue 3
- 235-235 Editorial
by Pauline Weetman - 237-238 Introduction
by Robert Hodgkinson - 239-260 Financial instruments, financial reporting, and financial stability
by Christian Laux - 261-266 Discussion of ‘Financial instruments, financial reporting, and financial stability’ by Christian Laux (2012)
by Andrew G. Haldane - 267-289 Financial instruments in non-financial firms: what do we know?
by Günther Gebhardt - 291-293 Discussion of ‘Financial instruments in non-financial firms: what do we know?’ by Günther Gebhardt (2012)
by Roger Harrington - 295-324 Risk reporting quality: implications of academic research for financial reporting policy
by Stephen G. Ryan - 325-327 Discussion of ‘Risk reporting quality: implications of academic research for financial reporting policy’ by Stephen G. Ryan (2012)
by Paul Lee - 329-344 Business-model (intent)-based accounting
by James Leisenring & Thomas Linsmeier & Katherine Schipper & Edward Trott - 345-347 Discussion of ‘Business-model (intent)-based accounting’ by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012)
by Alex Brougham - 349-375 Do UK audit committees really engage with auditors on audit planning and performance?
by Vivien Beattie & Stella Fearnley & Tony Hines
June 2012, Volume 42, Issue 2
- 97-114 State ownership, tax status and size effect of effective tax rate in China
by Liansheng Wu & Yaping Wang & Wei Luo & Paul Gillis - 115-141 Perceived auditor independence and audit firm fees
by Kevin Holland & Jennifer Lane - 143-168 Opportunistic disclosure in press release headlines
by Encarna Guillamon-Saorin & Beatriz GarcÃa Osma & Michael John Jones - 169-196 Drivers of voluntary audit in Finland: to be or not to be audited?
by Lasse Niemi & Juha Kinnunen & Hannu Ojala & Pontus Troberg - 197-231 Publication records of accounting and finance faculty promoted to professor: evidence from the UK
by Vivien Beattie & Alan Goodacre - 233-234 Call for papers
by Janet Richards
March 2012, Volume 42, Issue 1
- 1-27 What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code?
by Reggy Hooghiemstra - 29-48 Reported earnings, auditor's opinion, and compensation: theory and evidence
by Atasi Basu & Randal Elder & Mohamed Onsi - 49-75 Self-serving causal disclosures and short-term IPO valuation -- evidence from China
by Walter Aerts & Peng Cheng - 77-94 Do UK firms manage earnings to meet dividend thresholds?
by Abdallah Atieh & Simon Hussain
December 2011, Volume 41, Issue 5
- 415-437 A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives
by Doris M. Merkl-Davies & Niamh M. Brennan - 439-458 The effects of uncertainty on the roles of controllers and budgets: an exploratory study
by Frank G.H. Hartmann & Victor S. Maas - 459-489 Hedge accounting and its influence on financial hedging: when the tail wags the dog
by Martin Glaum & André Klöcker - 491-514 ‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?
by Joanne Horton & Richard Macve & George Serafeim - 515-524 On relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response
by Christopher Nobes
September 2011, Volume 41, Issue 4
- 333-356 Audit team defence mechanisms: auditee influence
by Breda Sweeney & Bernard Pierce - 357-374 Customers? The reconstruction of the ‘taxpayer’ in Inland Revenue discourse and practice
by Penelope Tuck & Margaret Lamb & Keith Hoskin - 375-391 The influence of strategy map communications and individual differences on multidimensional performance evaluations
by D. Jordan Lowe & Salvador Carmona-Moreno & Philip M.J. Reckers - 393-410 Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK
by Ann L.-C. Chan & Stephen W.J. Lin & Norman Strong
August 2011, Volume 41, Issue 3
- 201-201 Editorial
by Pauline Weetman - 203-205 Introduction
by Robert Hodgkinson - 207-232 Economic crisis and accounting evolution
by Gregory Waymire & Sudipta Basu - 233-266 The European IFRS experiment: objectives, research challenges and some early evidence
by Peter F. Pope & Stuart J. McLeay - 267-268 Discussion
by Peter Holgate - 269-285 International Financial Reporting Standards: what are the benefits?
by Philip Brown - 287-289 Discussion
by Christoph Hütten - 291-306 IFRS monopoly: the Pied Piper of financial reporting
by Shyam Sunder - 307-308 Discussion
by Ken Lee - 309-328 New institutional accounting and IFRS
by Peter Wysocki - 329-331 Discussion
by Mario Abela
June 2011, Volume 41, Issue 2
- 95-118 The stock price effects from downward earnings guidance versus beating analysts' forecasts: which effect dominates?
by Lynn Rees & Brady Twedt - 119-144 Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens
by Christine A. Mallin & Giovanna Michelon - 145-169 Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls
by Jason Zezhong Xiao & Rong-Ruey Duh & Chee W. Chow - 171-195 The pricing of industry specialisation by auditors in New Zealand
by David Hay & Debra Jeter
March 2011, Volume 41, Issue 1
- 1-27 Taxation influences upon the market in venture capital trust stocks: theory and practice
by Kevin Holland & Richard H.G. Jackson - 29-50 Practitioners' participation in the accounting standard-setting process
by Sylvain Durocher & Anne Fortin - 51-68 Do fair value adjustments influence dividend policy?
by Igor Goncharov & Sander van Triest - 69-90 The fragile returns to investor relations: evidence from a period of declining market confidence
by Kenneth Peasnell & Sayjda Talib & Steven Young
April 2008, Volume 38, Issue 5
- 409-431 Determinants of intellectual capital disclosure in prospectuses of initial public offerings
by Inderpal Singh & J--L W. Mitchell Van der Zahn
March 2008, Volume 38, Issue 5
- 373-391 Occupational differentiation and exclusion in early Canadian accountancy
by John Richard Edwards & Stephen P. Walker - 393-408 Firm characteristics and audit committees complying with ’best practice‘ membership guidelines
by Elizabeth A. Rainsbury & Michael E. Bradbury & Steven F. Cahan
January 2008, Volume 38, Issue 5
- 355-371 The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting
by Michael John Jones
February 1998, Volume 28, Issue 3
- 209-224 Regression Analysis in Accounting Disclosure Studies
by T. E. Cooke
June 1998, Volume 28, Issue 3
- 225-230 Book Reviews
by John Flower & Peter Boys & Brenda Porter & Rowan Jones
March 1998, Volume 28, Issue 3
- 173-188 International Variations in the Connections Between Tax and Financial Reporting
by Margaret Lamb & Christopher Nobes & Alan Roberts - 189-208 Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs
by P. Weetman & E. A. E. Jones & C. A. Adams & S. J. Gray
March 1998, Volume 28, Issue 2
- 91-96 Capital Gains Tax: Implications for the Firm's Cost of Capital, Share Valuation and Investment Decision-Making
by Mike Dempsey - 155-158 Book Reviews
by John Christensen & Keith Robson & Mary Bowerman
December 1997, Volume 28, Issue 3
- 160-171 An Empirical Investigation of the Interface Between Internal and External Auditors
by Richard G. Brody & Steven P. Golen & Philip M. J. Reckers
October 1997, Volume 28, Issue 2
- 97-110 Accounting, Remuneration and Employee Motivation in the New Organisation
by Mahmoud Ezzamel & Hugh Willmott
November 1997, Volume 28, Issue 2
- 131-143 The Determinants of Managerial Accounting Policy Choice: Further Evidence for the UK
by Steven Young